1.audit 审计 f:utw T
2.attestation 鉴证 d7G'+B 1
3.credibility 可信赖程度 w|5}V6WD
4.audit of financial statements 财务报表审计 z(%Zji@!N
5.agreed-upon procedures 执行商定程序 E{Q^ZSV3B
6.high levels of assurance 高水平保证 v^E5'M[A
7.compilation 编制 ,vhR99g{
8.reliability 可靠性 i'EXylb
9.relevance 相关性 uw<Ruy
10.professional skepticism 职业谨慎 c&_3"2:
11.objectivity 客观性 L]tyL)
12. professional competence 专业胜任能力 z`_N|iEd
13.Senior/CPA-in-charge 项目经理 p' gv5\u[w
14.audit engagement letter 业务约定书 G![1+2p:Tq
15.recurring audit 连续审计 yi%B5KF~Al
16.the client 委托人 7v:;`6Jb
17.change CPA 更换注册会计师 FQ 4rA
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18.the existing CPA 现任注册会计师 rj5:YQEH;
19.the successor CPA 后任注册会计师 ,#m\W8j
20.the preceding CPA前任注册会计师 ~gAx
21.issue the audit report 出具审计报告 a[JgR /E@x
22.expert 专家 \4&g
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23.the board of directors 董事会 AUq?<Vg\
24.knowledge of the entity‘ s business 了解被审计单位情况 +*!!
25.assess material misstatement risks评估重大错报风险 =Vv{ td
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 f[ywC$en
27.a general knowledge of —— 初步了解―――的情况 P6?Q;-\q0
28.a more knowledge of—— 进一步了解的情况 C^~iz
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29.the prior year‘s working papers 以前年度工作底稿 BdYh:
30.minutes of meeting 会议纪要 /[-hJ=<Yb
31.business risks 经营风险 :H87x?e[
32.appropriateness 适当性 5u!cA4e"
33.accounting estimate 会计估计 .KD07
34.management representations 管理层声明 AuCVpDH
35.going concern assumption 持续经营假设 lV1|\~?4
36.audit plan 审计计划 <*\J 6:^n
37.significant audit areas 重点审计领域 xphqgOc12,
38.error 错误 Owr`ip\
39.fraud舞弊 5-J-Tn
40.modified or additional procedures 修改或追加审计程序 I
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41.misappropriation of assets 侵占资产 #-`lLI:w0
42.transactions without substance 虚假交易 $OO[C={v[
43.unusual pressures 异常压力 *SW,pHYnLb
44.the suspected noncompliance 涉嫌存在违法行为 ubQ(O uM"
45.materialiy 重要性 D'&LwU,o
46.exceed the materiality level 超过重要性水平 B+<k,ad
47.approach the materiality level 接近重要性水平 nZ*P:K t:
48.an acceptably low level 可接受水平 Gg+>_b{S5T
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 izxCbbg
50.misstatements or omissions 错报或漏报 )<|T Ep4r-
51.aggregate 总计 tX_eN
52.subsequent events 期后事项 O<hHo]jLF
53.adjust the financial statements 调整财务报表 y\[=#g1(@
54.perform additional audit procedures 实施追加的审计程序 `#]\Wnp~y
55.audit risk 审计风险 PX
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56.detection risk 检查风险 ,y >Na{@Y
57.inappropriate audit opinion 不适当的审计意见 P8jK
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58.material misstatement 重大的错报 S;NXOsSu
59.tolerable misstatement 可容忍错报 yV8).4
60.the acceptable level of detection risk 可接受的检查风险